Structural Transformation and Tax Efficiency
Mr.Serhan Cevik ยท Jan Gottschalk ยท Mr.Eric Hutton ยท Laura Jaramillo ยท Pooja Karnane ยท Moussรฉ Sow
2019๋
3์ ยท International Monetary Fund
eBook
32
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Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countriesโ efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary dataset that draws on the results of IMFโs Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base.
Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countriesโ efficiency in collecting the value-added tax (VAT). The analysis is based on tw...
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